IDEAS home Printed from https://ideas.repec.org/p/pra/mprapa/9306.html
   My bibliography  Save this paper

Historia de un romance singular: encuentros y desencuentros de la partida doble en México
[History of a very special romance: emergence and difussion of double entry book-keeping in Mexico]

Author

Listed:
  • Batiz-Lazo, Bernardo
  • Hernandez-Borreguero, Julian
  • Maixe-Altes, J. Carles
  • Nu~ez-Torrado, Miriam

Abstract

English abstract There is consensus in Mexican accounting historiography on the use of double entry bookkeeping by the end of the 19th century on both private and public enterprise. However, there is conflicting and even contradictory accounts as to when exactly did this technique arrived to the then New Spain (Nueva Espana) as well as its difussion during colonial and post-colonial eras. In this article we address this conflict first by using primary and secondary source material from both Spain and its former colony. Resumen Existe consenso en la historiografía contable mexicana sobre el uso de la partida doble en la hacienda pública y en el ámbito privado desde finales del siglo XIX. Sin embargo, las fuentes y la información disponible son contradictorias respecto a su origen y difusión durante la colonización española y tras la independencia. Este artículo se propone acotar dicho debate y obtener nuevas conclusiones. Para alcanzar estos objetivos, por un lado revisamos la historia de la contabilidad novohispana y metropolitana; y, por otro, contrastamos estos resultados utilizando fuentes primarias y nuevas evidencias de archivo.

Suggested Citation

  • Batiz-Lazo, Bernardo & Hernandez-Borreguero, Julian & Maixe-Altes, J. Carles & Nu~ez-Torrado, Miriam, 2008. "Historia de un romance singular: encuentros y desencuentros de la partida doble en México [History of a very special romance: emergence and difussion of double entry book-keeping in Mexico]," MPRA Paper 9306, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:9306
    as

    Download full text from publisher

    File URL: https://mpra.ub.uni-muenchen.de/9306/1/MPRA_paper_9306.pdf
    File Function: original version
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Miriam Nunez, 2002. "Organizational change and accounting: the gunpowder monopoly in New Spain, 1757-87," Accounting History Review, Taylor & Francis Journals, vol. 12(2), pages 275-315.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Batiz-Lazo, Bernardo & Hernandez-Borreguero, Julian & Maixe-Altes, J. Carles & NuÑez-Torrado, Miriam, 2009. "Adoption and diffusion of double entry book-keeping in Mexico and Spain: A related but under-investigated development," MPRA Paper 14649, University Library of Munich, Germany.

    More about this item

    Keywords

    Mexico; Spain; double entry bookkeeping;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • N36 - Economic History - - Labor and Consumers, Demography, Education, Health, Welfare, Income, Wealth, Religion, and Philanthropy - - - Latin America; Caribbean

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:pra:mprapa:9306. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Joachim Winter (email available below). General contact details of provider: https://edirc.repec.org/data/vfmunde.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.